Proposed  by  the  Senate  to  the  bill   (II.  R.  18)    to  lay   taxes  for  the 
common  defense,  and  carry  on  the  government  of  the   Confederate 
States, 
Strike  out  all  after  the  enacting  clause,  and  insert : 

1  "  That  a  tax  of  fifteen  per  centum  shall  be  levied  and  collected 

2  upon   the  value  of  all  naval    stores,  salt,  wines   and    spirituous 

3  liquors,  tobacco  manufactured  or  unmanufactured,  cotton,  wool, 

4  flour,  sugar,  molasses,   syrup,  rice,  and   other    agricultural   pro- 

5  ducts,  not  owned  by  the  producers,  on  the  first  day  of  July  next, 

6  and  on  the  value  of  all  naval   stores,   cotton,  wool   and   tobacco, 

7  owned  by  the  producers,  on  the  first  day  of  July  next,  and  of  the 

8  growth    of  any   year  preceding  the  year  eighteen  hundred  and 

9  sixty-three,  a  tax  of  five  per  centum;   and  on    all   moneys,  Con- 

10  federate  or  State  treasury  notes,  bank  notes  or  other  currency  on 

1 1  hand,  or    on  deposit  on  the  first   day  of  July   next,   and   on  all 

12  credits  on  which  the  holder  has  refused  to  receive  treasury  notes 

13  in  payment,  a  tax  of  two  per  centum  :   Provickd,  That  all  moneys 

14  owned,  held,  or  deposited  beyond  the  limits  of  the   Confederate 

15  States,  shall  be  valued  at  the  current  rate  of-  exchnnge   in  Con- 


16  federate  treasury  notes,  and  the  said  tax  shall  be  assessed  on  the 

17  first  day  of  July  next,  or  as  soon  thereafter  as  may  be  practica- 

18  ble,  and  be  collected  on  the  first  day  of  October  next,  or  as  soon 

19  thereafter  as  may  be  practicable. 

1  Sec.  2.   Every  person  engaged  or  intending  to  engage  in  any 

2  business  named  in  the  fifth  section  of  this  act,  shall,  within  sixty 

3  days  after  the  passage  of  this  act,  or  at  the  time  of  beginning  busi- 

4  ness,  and   on   the  first   day  of  January   in  each  year  thereafter, 

5  register  with  the   district  collector,  in  such  form  as  the  comm's- 

6  sioner  of  taxes  shall  prescribe,  a  true  account  of  the  name  and 

7  residence  of  each  person,  firm,  or  corporation  engaged  or  inter- 

8  ested  in  the  business,  with  a  statement  of  the  time  for  which,  and 

9  the  place  and  manner  in  which  the  same  is  to  be  conducted,  and 

10  of  all  other  facts  going  to  ascertain  the  amount  of  tax  upon  such 

1 1  business  for  the  past  or  the  future,  according  to  the  provisions  of 
1  2  this  act.  At  the  time  of  such  registry,  there  shall  be  paid  to  the 
13  collector  the  specific  tax  for  the  year,  ending  on  the  next  thirty- 
I  i  first  of  December,  and  such  other  tax  as  may  be  due  upon  sales  or 

15  receipts  in  such  business,  at  the  time  of  such  registry,  as  herein 

16  provided  ;  and  the  coUertor  shall  give  to  the  person  making  such 

17  registry  a  copy  thereof,  with  a  receipt  for  the  amount  of  tax  then 

18  paid. 

1  Sec.  3.  Any  person  failing  to  make  the  registry,  and  to  pay 

2  the  tax  required  by  the  preceding  section,  shall,  in  addition  to  all 


3  other  taxes  upon  his  business  imposed  by  this  act,  pay  double  the 

4  amount  of  the  specific  tax  on  such  business,  and   a  like  sum  for 

5  every  thirty  days  of  such  failure. 

1  Sec.  4.  Except  where  herein  otherwise  provided,  there  shall  be 

2  a  separate  registry   and  tax  for  each  business   mentioned  in  the 

3  fifth   section   of  this   act,  and  for  each  place  of  conducting   the 

4  same,  but  no  tax  shall  bo  required  for  the  mere  storage  of  goods 

5  at  a  place  other  than  the  registereil  place   of  business.     Upon 

6  every  change  in  the  place  of  conducting  a  registered  business,. 

7  there    shall    be  a  new*  registry,    but  no  additional    tax    shall    be- 

8  required.     Upon  the  death  of  any  person  conducting  a  business- 

9  registered  and  taxed  as  herein  required,  or  upon  the  transfer  of 
U)  the  business  to  another,  the  business  shall  not  be   subjected  to 

11  any  additional  tax,  but  therj  shall  be  a  new  registry  in  the  name- 

12  of  the  person  authorized  by  law  to  continue  the  business. 

1  Siic.  5.   That  upon  each  trade,  business  or  occupation  herein-- 

2  after  named,  the  following  taxes  shall   be  levied  and  paid  for  the 

3  year,  ending  on  the  thirty-first  of  December,  eighteen  hundredl 

4  and  sixty-three,  and  for  each  and  every  yeir  thereafter,  viz.  : 

o  1.   Bankers  shall  pay  five  hundred  dollars.     Every  person  shall' 

6  be  deemed  a  banker  within  the  meaning  of  this   act  who  keeps  a- 

7  a    place    of  business  where    credits  are  opened    in    favor  of  any 

8  person,  firm,  or  corporation,  by  the  deposit  or  collection-of  money 

9  or  currency,  and  by  whom  the  same  or  any  part  thereof  shall  bft- 


4 

10  paid  out  or  remitted  upon  the  draft,  check  or  order  of  such  cred- 

11  itor;  but  not  to  include  any  bank  legally  authorized  to   issue 

12  notes  as  circulation,  nor  agents  for  the  sale  of  merchandize  for 

13  account  of  producers  or  manufacturers. 

14  II.   Auctioneers  shall  pay  fifty  dollars  and  two  and  a  half  per 

15  centum  on  the  gross  amount  of  sales  made:     Provided,  however, 

16  That  on  all  sales  at  auction  of  stocks  or  securities  for  money,  the 

17  tax  shall  be  one  fourth  of  one  per  centum  on  the  gross  amount  of 

18  sales.     Every  person  shall  be  deemed  an  auctioneer,  within  the 

19  meaning  of  this  act,  whose  occupation  it  is  to  offer  property  for 

20  sale  to   the  highest  or  best   bidder  at   public   outcry.     The  tax 

21  upon  the  auctioneers   shall  be  deemed  a  tax  upon  the  personal 

22  privilege,  to  be  paid  by  each  individual  engaged  in  the  business, 

23  and  without  regard  to  the  place  at  which  the  same  is  conducted. 

24  No  tax  shall  be  required  upon  auction  sales  made  for  dealers  in 

25  a  business  registered  and  taxed,  and  at  their  places  of  business, 

26  or  upon  official  sales  at   auction,  made   by  judicial  or  executive 

27  officers,  or  by  personal  representatives,  guardians  or  committees. 

28  III,  Wholesale  dealears  in  liquors  of  any  and  every  description, 

29  including  distilled  spirits,  fermented  liquors,  and  wines  of  all 

30  kinds,  shall  pay  two  hundred  dollars.,  and  five  per  centum  on  the 
-31  gross  amount  of  sales  made.  Every  person,  other  than  the  dis- 
32  tiller  or  brewer,  who  shall  sell  or  offer  for  sale,  any  such  liquors 
53  or  wines,  in  quantities  of  more  than  three  gallons  at  one  time, 


5 

34  to  the  same  purchaser,  shall  be  regarded  as  a  wholesale  dealer  in 

35  liquors  within  the  meaning  of  this  act.     All  persons,  who  shall 

36  sell,  or  ofiFer  for  sale,  any  such  liquors  or  wines,  in  quantities  less 

37  than  three  gallons  at  one  time  to  the  same  person,  shall  be  re- 

38  garded  as  a  retail  dealer  in  liquors. 

39  IV.  Retail  dealers  in  liquor,  including  distilled  spirits,  fer- 

40  mented  liquors  and  wines  of  every  description,  shall  pay  one  hun^ 

41  dred  dollars  and  ten  per  centum  on  the  gross  amount  of  all  sales 

42  made. 

43  V.  Retail  dealers  shall  pay  fifty  dollars  and  two  and  a  half  per 

44  centum  on  the  gross  amount  of  sales  made.    Every  person  whose 

45  business  or  occupation  it  is  to  sell  or  offer  to  sell  groceries  or  any 

46  goods,   wares,  merchandise   or    other  things  of  foreign   or   do- 

47  mestic  production,  in  less  quantities  than  a  whole  original  piece 

48  or  package  at  one  time,  to  the  same  person,  (not  including  wines, 

49  spirituous  or  malt  liquors,)  shall  be  regarded  as  a  retail  dealer 
51)  under  this  act :  Provided,  however.  That  any  mechanic,  who  shall 
5(  sell  only  the  products  of  the  labor  of  himself  and  bis  own  family 

52  shall  be  exempt  from  this  tax. 

53  VI.   Wholesale  dealers  shall  pay  two  hundred  dollars  and  two 

54  and  a  half  per  centum   on  the  gross  amount  of  all  sales  rnade,. 

55  Every  person,  whose  business  or  occupation  it  is  to  sell  or  offer  to 

56  sell  groceries,  or  any  goods,  wares,  or  merchandise,   of  foreign 

57  or  domestic  production,  by  one  or  more  original  package  or  piece 


6 

58  at  one  time  to  the  same  purchaser,  not  including  wines,  spiritu- 

59  ous  or  malt  liquors,  shall  be  deemed  as  a  wholesale  dealer  under 

60  this  act ;  but,  having  been  registered  as  a  wholesale  dealer,  such 

61  person  may  also  sell,  as  aforesaid,  as  a  retailer. 

62  VII.  Pawnbrokers   shall    pay    two  hundred    dollars.     Every 

63  person,  whose  business  or  occupation  it  is  to  take  or  receive,  by 

64  way  of  pledge,  favor  or  exchange,  any  goods,  wares  or  merchan- 

65  dise,  or  any  kind  of  personal  property  whatever,  for  the  repay- 

66  ment  or  security' of  money  lent  thereon,  shall  be  deemed  a  pawn- 
67.  broker  under  this  act. 

68  VIII.  Distillers  shall  pay  two  hundred  dollars,  and  also  twen- 

69  ty  per  cent,  on  the  gross  amount  of  all  sales  made.     Every  per- 

70  son  or  co-partnership,   who  distills  or  manufactures  spirituous 

71  liquors  for  sale,  shall  be  deemed  a  distiller  under  this  act :    Pro- 

72  vidfd,  however,  That  distillers  of  fruit,  for  ninety  days  or  less, 
'73  shall  pay  sixty  dollars,  and  also  fifty  cents  per  gallon  on  the  first 
14  ten  gallons,  and  two  dollars  per  gallon  on  all  spirits  distilled 
'75  beyond  that  quantity. 

'76  IX.  Brewers  shall  pay  one  hundred  dollars,  and  two  and  a  half 

77  per  centum  on  the  gross  amount  of  sales  made.     Every  person, 

78  who  manufactures  fermented  liquors  of  any  name  or  description 

79  for  sale  from  malt,  wholly  or  in  part,  shall  be  deemed  a  brewer 
.'80  under  this  act. 

81  X.  Keepers  of  hotels,  inns,  taverns  and  boarding  houses  shall 


7 

82  pay  forty  dollars.     Every  place,  where  food    and  lodgings  are 

83  provided  for  and  furnished  travellers,  sojourners  or  boarder?,  in 

84  view  of  payment  therefor,  shall  be  regarded  as  a  hotel,  inn,  tavern 

85  or  boarding  house  under  this  aet.  ' 

86  XT.   Keepers  of  eating  houses  shall  pay  forty  dollars.      Every 

87  place  where   food  or  refreshments  of  any  kind   are   provided   for 

88  casual  visitors,  and  sold  for  consumption  therein,  shall  be  deemed 

89  an  eating  house  under  this  act. 

90  XII.   Brokers  shall  pay  two  hundred  dollars.      .\ny  person 

91  whose  business  it  is  to  purchase  and  sell   stocks,  coined  money, 

92  bank  notes,  or  other  securities,  for  themselves  or  others,  or  who 

93  deals  in  exchanges   relating  to  mone/,  shall   be  deemed  a  broker 

94  under  this  act, 

95  XIII.   Commercial  brokers  shall  pay  two  hundred  d-oUar:*,  and 

96  two  and  a-half  per  centum  upon  all  sales  macle.     Any  person  or 

97  firm,  except  one  registered  as  wholesale   dealer  or  bankei-,  whose 

98  business  it  is,  as  the   agent  of  others,  to  purchase  or   sell   good'? 

99  or  seek:  orders  therefor  in  original  or  unbroken  packages,  or 
If^  produce  consigned  by  others  than  the  producers,  to  niannge 
101  business  matters  for  the  owners  of  vessels,  or  for  the  shippers  or 
1U2  consignors  of  goods,  or  whose  business  it  is  to  pin-chase,  rent, 
lOi  hire  or  sell  real  estate  or  negroes,  shall  be  deemed  a  commercial 
1<)4  broker  under  this  act. 

105       XIV.  Tobacconists  shall  pay  fifty  dollars,  and  two  and  a  half 


8 

106  per  cent,  on  gross  amount  of  sales.     Any  person  whose  business 

107  it  is  to  sell,  at  retail,  cigars,  snuff,  or  tobacco  in  any  form,  shall 

108  be  deemed  a  tobacconist  under  this  act.     But  registered  whole- 

109  sale  and  retail  dealers  shall  not  be  taxed  as  tobacconists. 

110  XV.  Th'  aters  shall  pay  j&ve  hundred  dollars  and  five  per  cent. 

111  on  all  receipts,  which  tax  shall  be  paid  by  the  owner  of  the  build- 

1 12  ing.     Every  edifice  used  for  the  purpose  of  dramatic  representa- 

113  tions,  plays,  or  performances,  and  not  including  halls  rented  or 

114  used  occasionally  for  concerts  or  theatrical  representations,  shall 

115  be  regarded  as  a  theatre  under  this  act.     Each  circus  shall  pay 

116  one  hundred  dollars,  and  a  tax  cf  ten  dollars  for  each  exhibition^ 

117  which  tax  shall  be  paid  by  the  manager  thereof.    Every  building, 

1 18  tent  or  space,  or  area,  where  feats  of  horsemanship  or  acrobatic 

1 19  sports  are  exhibited  shall  be  regarded  as  a  circus  under  this  act.. 

120  Jugglers  and  other  persons  exhibiting  shows  shall  pay  fifty  dol- 

121  lars.     Every  person   who   performs   by   slight   of  hand   shall   be 

122  regarded  as  a  juggler  under  this  act:  Provided,  That  no  registry  made 

123  in  one  State  shall  be  held   to   authorize  exhibitions  in   another 

124  State;   and   but  one  registry  shall  be  required   under  this  aetata 

125  authorize  exhibitions  in  any  one  State, 

126  XVI.  Bowling  alleys  and  billiard  rooms  shall  pay  forty  dollars 

127  for  each  alley  or  billiard  table  registered,  which  tax  shall  be  paid 

128  by  the  owner  thereof.     Every  place  or  building  where  bowls  are 

129  thrown  or  billiards  played,  and  open  to  the  public,  with  or  with- 


9 

130  out  price,  shall  be  regarded   as  a  bowling   alley  or  billiard  room 

131  respectively  under  this  act. 

132  XVII.  Livery  stable  keepers  shall  fifty  dollars.     Any  person 

133  whose  occupation  or  business  is  to  keep  horses  for  hire  or  to  let, 

134  shall  be  regarded  as  a  livery  stable  keeper  under  this  act. 

135  XVIII.   Cattle  brokers  shall  pay  the  sum  of  fifty  dollars,  and 

136  two  and  a  half  per  centum  on    the  gross   amount  of  sales  made, 

137  Any  person  whose  business  it  is  to  buy  and  sell  and  deal  in  cat- 

138  tie,  horses,  hogs  or  sheep,  shall  be  considered  a  cattle  broker. 

139  XIX-,  Butchers  and  bakers  shall  pay  the  sum  of  fifty  dollars, 
14U  and  one  per  centum  on  the  gross  amount  of  sales  made.  Any 
141  person  whose  business  it  is  to  butcher  and  sell,  or  offer  for  saje 
1  42  in  open  market  or  otherwise,  the  flesh  of  cattle,  hogs,  or  sheep, 

143  shall  be  deemed  a  butcher  under  this  act ;  and  any  person  Avhose 

144  business  it  is  bake  and  sell,  or  offer  for  sale,  bread  shall  be  deemed 

145  a  baker  under  this  act. 

146  XX.  Pedlers   shall  pay  fifty  dollars,  and  two  and  a  half  per 

147  cent,  on  the  gross  sales.     Any  person  except  persons  engaged  in 

148  peddling   exclusively  periodicals,  books,  newspapers,  published 

149  in  the  Confederate  States,  Bibles,  or  religious  tracts,  who  sells, 

150  or  offer   to  sell,  at  retail,   goods,  wares,   or   other  commodities, 

151  travelling  with  his  goods   from  place  to  place   in   the   street,  or 

152  through  different  parts  of  the  country,  shall  be  deemed  a  pedler 

153  under  this  act:   Provided,  That  any  pedler  who  sells,  or  offers  to 


10 

154  sell,  dry  goods,   foreign   or  domestic,  by  one  or  more  original 

155  pieces  or  packages  at  one  time,  and  to  the  same  person  or  per- 

156  sons  as  aforesaid,  shall  pay  one  hundred  dollars,  and  two  and  a 

157  half  per  cent,  on  the  gross   sales;  and   any  person  who  peddles 

158  jewelry  shall  pay  fifty  dollars,  and  two  and  a  half  per  centum  on 

159  the  gross  sales.     The  tax  upon  peddlers  shall  be  deemed  a  tax 

160  upon  the  personal  privilege,  to  be  paid   by  each   individual  en- 

161  g=iged  in  the  business,  without  regard  (o  pl;«  -^  at  which  the  same 
{62  is  conducted. 

16;3  XXI.  Apothecaries  shall  pay  fifty  dollars,  and  two  and  a  half 
164  per  centum  on  the  gross  amount  of  sales  made.  Every  person 
1  Q5  who  keeps  a  shop  or  building  where  medicines  are  compounded 

166  or  prepared  according   to  prescriptions  of  physicians,  and  sold, 

167  shall  be  regarded  as  an  apothecary  under  this  act. 

168  XXII.   Piiotographers  shall   pay  the   sum  of  fifty  dollars,  and 

169  two  and  a  half  per  centum  on  the   gross  amount  of  sales  made. 

170  Any  person  or  persons  who  make   for   sale  photographs,  ambro- 

171  types,   daguerreotypes,    or  pictures  on   glass,   metal,  paper,  or 

172  ortber  material,  by  the  action  of  light,  shall  be  regarded  a  pho- 

173  tographer  under  this  act. 

174  XXIII.  Lawyers  actuall}'  engaged  in  practice  shall  pay  fifty 

175  dollars.     Every   person  whose  business  it  is,  for  fee  or  reward, 

1 76  to  prosecute  or  defend  causes  in  any  court  of  record  or  other 

177  judicial  tribunal  of  the  Confederate  States,  or  of  any  State,  or 


11 

178  give   advice   in  relation  to  causes  or  matters   pending  therein, 

179  shall  be  deemed  to  be  a  lawyer  within  the  meaning  of  this  act. 

180  XXIV.   Physicians,  surgeons  and  dentists  actually  engaged 

181  in  practice   shall  pay  fifty  dollars.     Every  person  whose   busi- 

182  ness  it  is.  for  fee  or  reward,  to  prescribe  remedies,  or  perform 

183  surgical  operations  for  the  cure  of  any  bodily  disease  or  ailing, 

184  shall   be   deemed   a  physician,   surgeon    or   dentist   witliin   tlie 

185  meaning  of  this  act,  as  the  case  may  be;   and  the  provisions  of 

186  paragraph  number  twenty-one  shall  not  extend  to  physicians 

187  who  keep  on  hand  medicines  solely  for  the  purpose  of  making' 

188  up    their   own   pi^escriptions   for  their   own   patients.      The   tax 

189  upon  lawyers,  physicians,  surgeons  and  dentists  shall  be  deemed 

190  a  tax  upon  the  pez'sonal  privilege,  to  be  paid  by  each  individual 

191  in  the   business,  and  without  regard  to  the   place  at  which   the 

192  same   is  conducted:   Provided,  That   the    provisions  of  this  act 

193  shall  not  apply  to  physicians  and  surgeons  exclusively  engaged 

194  in  the  Confederate  service. 

196  XXV.    Confectioners   shall    pay   fifty   dollars   and   two   and 

196  a-half  per  centum  on  the  gross  amount  of  all   sales.     Every 

197  person  wlio  sells  at  retail  confectionery,  sweetmeats,  comfits,  or 

198  other  confects,  in  any  building,  shall  be  regarded  as  a  confec- 

199  tioner  under  this  act. 

1  Sec.  6,  And  every  person  registered  and  taxed  ^ipon  the  gross 

2  amount  of  sales  as  aforesaid  shall  be  required,  on  the  first  day  of 


12 

3  July,  eighteen  hundred  and  sixty-three,  to  make  a  list  or  return 

4  to  'the  collector  of  the  district  of  the  gross  amount  of  such  sales 

5  as  aforesaid,  to-wit :  From  the  passage  of  this  act  to  the  thirtieth 

6  day  of  June,  eighteen  hundred  and  sixty-three,  inclusive ;  and 

7  at  the  end  of  every  three  months,  or  within  ten  days  thereafter, 

8  after  the  said  first  day  of  July,  eighteen  hundred  and  sixty-three, 

9  make  a  list  or  return  to  the  collector  of  the  district  of  the  gross 

10  amount  of  such  sales  made  as  aforesaid,  with  the  amount  of  tax 

1 1  which  has  accrued,  or  should  accrue,  thereon,  which  list  shall 

12  have  annexed  thereto  a  declaration,  under  oath  or  affirmation,  in 

13  form  and  manner  as  may  be  prescribed  by  the  commissioner  of 

14  taxes,  that   the  same  is  true  and  correct,  and  shall,  at  the  same 

15  time  as  aforesaid,  pay  to  the  collector  the  amount  of  tax  there- 

16  upon  as  aforesaid,  and  in  default  thereof  shall   pay  a  penalty  in 

17  double  the  amount  of  the  tax, 

1  Sec.  7.   That  upon  the  salaries  of  all  salaried  persons  serving 

2  in  any  capacity  whatever,  except  upon  the  salaries  of  per^ns  in 

3  the  military  or  naval  service,  there  shall  be  levied  and  collected 

4  a  tax  of  one  per  centum   on   the  gross  amount  of  such  salary, 

5  when  not  exceeding  fifteen  hundred  dollars,  and  two  per  centum 

6  upon  any  excess  over  that  amount,  to  be  levied  and  collected  at 

7  the  end  of  each  year  in  the  manner  prescribed  for  other  taxes 

8  enumerated  in  this  act:   Provided,  That  no  taxes  shall  bo  imposed 

9  by  virtue  of  this   act  on  the   salary  of  any  person   receiving  a 


13 

10  salary  not  exceeding   one  thousand   dollars   per  annum,  or  at  a 

1 1  like  rate  for  another  period  of  time,  longer  or  shorter, 

1  Sec.  8.   That  the  Secietarj  of  the  Treasury  shall  cause  to  be 

2  assessed  and  ascertained,  on  the  first  of  January  next,  or  as  soon 

3  thereafter  as  practicable,  the  income  and  profits  derived  by  each 

4  person,  joint  stock  company  and  corporation  from  every  occupa- 
^   5  tion,  employment  or  business,  in   which  they  may  have  been  en- 

6  gaged,  and  from  every  investment   of  labor,  skill,  property  or 

7  money,    and    the  income    and  profits  derived   from   any  source 

8  whatever,  durir.g  the  calendar  year  preceding  the  said  first  day 

9  of  January  next,  and  the  said  income  and  profits' shall  be  ascer- 

10  tained,  assessed  and  taxed  in  the  manner  hereinafter  prescribed. 

11  I.   If  the  income  be  derived  from  the  rents  of  houses,  lands, 

12  tenements,  manufacturing  or  mining  establishments,  fixtures  and 

13  machinery,  mills,  springs  of  salt  or  oil,  or  veins   of  coal,   iron 

14  or  other  minerals,  there  shall  be  deducted  from  the  gross  amount 

15  of  the  annual  rent  a  sum  sufiicient  for  the  necessary  annual  re- 

16  pairs,  not  exceeding  ten  per  centum  on  said  rent,  except  that  the 

17  rent  derived  from  houses  shall  be  subject  to  a  deduction  not  ex- 

18  ceeding  five  per  centum  for  annual  repairs. 

19  II.  If  the  income  be  derived  from  any  manufacturing  or  min- 

20  ing  business,  there  shall  be  deducted  from  the  gross  value  of  the 

21  products  of  the  year:  Jird,  the  rent  of  the   establishment  and 

22  -fixtures,  if  actually  rented,  and  not  owned  by  the  person  prose- 


14 

23  cuting  the  business ;  second,  the  cost  of  the  labor  actually  hired 

24  and  paid   for  ;   third,  the   actual  cost  of  the   raAV  material  pur- 

25  chased  and  manufactured. 

26  III.  If  the  income  be  derived  from  navigating  enterpiises,  there 

27  shall  be  deducted  from  the  gross  earnings,  including  the  value  of 

28  freights  on  goods  shipped  by  the  person  running  the  vessel,  the 

29  hire  of  the  boat  or  vessel,  if  not   owned   by  the  person   running 

30  the  same,  or  if  owned  by  him  a  reasonable  allowance  for  the  wear 

31  and  tear  of  the   same,  not   exceeding   ten  per  cent,  per   annum, 

32  and  also  the  cost  of  running  the  boat  or  vessel. 

33  IV.  If  the  income  bs  derived  Sy  the  tax  payer  from  ship-build- 

34  ing,  there  shall  be  deducted  from  the  gross  receipts  of  his  occu- 

35  pation,  including  the  value  of  the  ship   when  finished,  if  built 

36  for  himself,  the  cost  of  the  labor  actually  hired  and  paid  by  him- 

37  self,  and  the  prime  cost  of  the  materials,  if  purchased  by  him. 

38  V.  If  the  income  be  derived  by  the  tax  payer  from  the  sale  of 

39  merchandise  or  ani  other  property,  real  or  personal,  there  shall 

40  be  deducted  from  the  gross  amount  of  sales,  the  prime  cos"  of  the 

41  property  sold,  including  the    cost   of  transportation,  salaries  of 

42  clerks  actually  paid,  and  the  rent    of  buildings   employed  in  the 

43  business,  if  hired  and  not  owned  by  himself. 

44  VI.   If  the  income  be  derived  by  the  tax  payer  from  any  other 

45  occupation,  profession,  employment  or  business,  there  shall  be 
^   46  deducted  from  the  gross  amount  of  fees,   compensation,  profits, 


15 

47  earnings,   or  commissions,  the  salaries  of  clerks  actually  paid, 

48  and  the  rent  of  the  oflBce  or  other  building  used  in  the  business, 

49  if  hired  and  not  owned  by  himself,  the  cost  of  labor  actually  paid 
51)  and  not  owned  by  himself,  and  the  cost  of  material  other  than 

51  machinery  purchased  for  the   use  of  his  business,  or  to  be  con- 

52  verted  into  some  ether  form   in  the  course   of  his  business ;  and 

53  in  case  of  mutual   insurance  companies,   the  amount  of  losses 

54  paid  by  them   during  the  year.     The  income  derived  from  all 

55  other  sources  shall  be  subject  to  no  deduction   whatever,  except 

56  the  interest  on  Conlederate  bonds,   stocks,   and  call  certificates, 

57  which  shall  be  exempt   from  taxation.     Nor  shall  foreigners  be 

58  subject  to  a  tax  from  any  other  income  than  that  derived  from 

59  property  owned,  or  occupations  or  employments  pursued  by  them 

60  within  the  Confederate  States.     When  the  income  shall   be  thus 

6 1  ascertained,  all  of  those  which  do  not  exceed  five  hundred  dol- 

62  lars  per  annum  shall  be  exempt  from  taxation.     All  incomes  re- 

63  ceived  during  the  year  between  five  hundred  doUais  and  fifteen  hun- 

64  dred  dollars,  shall  pay  a  tax  of  five  percent   on  their  amount,  and 
66  all  incomes  received  during  the  year  between  fifteen  hundred  dol- 

66  lars  and  ten  thousand  dollars  shall  pay  a  tax  of  ten  per  cent,  on 

67  their  amount.     All  incomes   received  during  the  year  between 
QS  ten  thousand  dollars  and  fifteen  thousand  dollars  shall  pay  a  tax 

69  of  twelve  and  a  half  per  cent,  on  their  amount.    And  all  incomes 

70  received  during  the  year  of  more  than  fifteen  thousand  dollars, 


16 

7  I  shall  pay  a  tax  of  fifteen  per  centum  upon  their  amount.     All 

72  joint  stock  companies  and  corporations  shall  reserve  one-tenth  of 

73  the  annual  earnings,  set  apart  for  dividend  and  reserved  fund,  to 

74  be  paid  to  the  collector  of  the   Confederate  tax,  and  the  dividend 

75  then  paid  to  the  stockholder  shall  not  be  estimated  as  a  part  of 

76  his  income  for  the  purposes  of  this  act.     The  tax  hereby  laid 

77  shall  be  payable  on  the  first  of  January  next.      All  persons  shall 

78  give  in  an  estimate  of  their  income  and  profits  derived  from  any 

79  other  source  whatever,  and  in  doing  so  shall  first  state  the  gross 

80  amount  of  their  receipts  as  individuals  or  members  of  a  firm  or 

81  partnership,  and,  also,  state  particularly  each  item  for  which  a 

82  deduction  is  to  be  made  and  the  amount  to  be  deducted  for  it : 

83  Provided,  however,  That  the  incomes  and  profits  of  farmers  and 

84  planters  derived  from  the  nine-tenths  of  the  wheat,  corn,  oats, 

85  rye,  barley,  buckwheat,  hay,  fodder,  sugar,  cotton,  wool,  tobacco, 
^Q  peas,  ground  peas,  beans   or  bacon,   left  in  the  hands  of  said 

87  farmers  and  planters,  after  deducting  the  one-tenth  hereafter  re- 

88  quired  to  be  paid  in  kind  to  the  government,  and  of  the  horses, 

89  mules  and  asses  by  persons  raising  the  same,  herein  taxed,  are 

90  hereby  excepted  from  any  other  tax  under  this  act :    Provided, 

91  further,  That  in  case  the  annual    earnings  of   said  joint    stock 

92  companies  and  corporations  set  apart  as  aforesaid,  shall  give  a 

93  profit  of  more  than  ten  and  less  than  twenty  per  cent,  upon  their 

94  capital  stock  paid  in,  one-eighth  of  said  sum  so  set  apart  shall  be 


17 

95  paid  as  a  tax  to  the  collector  aforesaid,  and  in  case  said  sum  so 

96  set  apart  shall  give  a  profit  of  more  than  twenty  per  cent,  on  their 

97  capital  stock  paid  in,  one-sixth  thereof  shall  be  reserved  and  paid 

98  as  aforesaid. 

1  Sec.  9.     That   if  the  assessor    shall  be    dissatisfied  with   the 

2  statement  or    estimate    of  income    and  profits   derived  from  any 

3  source  whatever,  other  than  products  in  kind,  which  the  tax  payer 

4  is  required  to  render,  or  with  any  deduction  claimed  by  said  tax 

5  payer,  he  shall  select    one  disinterested  citizen  of  the  vicinage, 

6  as  a  referee  and  the   tax  payer  shall  select  another,  and  the  two 

7  thus  selected  shall  call  in  a  third,  who  shall  investigate  and  de- 

8  termine  the  facts   in    reference  to  said    estimate  and  deductions, 

9  and  fix  the  amount  of  income  and  profits  on  which  the  tax  payer 
ID  shall  be    assessed,  and   a  certificate  signed  by  a  majority  of  the 

11  referees,  shall  be  conclusive  as  to  the  amount  of  income  and  pro- 

12  fits  on  which  the  tax  payer  shall  be  assessed:  Provided,  That    if 

13  any  person  shall  fail  or  refuse  to  render  the  statement  or  estimate 

14  aforesaid,  or  shall    fail  or  refuse  to  select  a  referee  as  aforesaid, 

15  the  assessor  shall  select  three  referees,  who  shall  fix  the  amount 

16  of  income  and  profits   on    which  the  tax  payer  shall  be  assessed 

17  from  the  best  evidence  they  can  obtain,  and  a  certificate  signed  by 

18  a  majority  of  said  referees  shall  be   conclusive  on  the  tax  j>ayer  : 

19  And  provided  further,  That  in  any  case  submitted  to    referees,   if 

20  they  or  a  majority  of  them  shall   find  and  certify  that  the  statc- 

9 


18 

21  ment  or  estimate  of  income  and  profits  rendered  by  the  tax  payer 

22  does  not  contain  more  than  four-fifths  of  the  true  and  real  amount 

23  of  his  taxable  income  and  profits,  then  the  tax  payer,  in  addition 

24  to  the  income  tax  on  the  true  amount  of  his  income  and  profits 

25  ascertained  and  assessed  by  the  referees,  shall  pay  ten  per  centum 

26  on  the  amount  of  said  income  tax,  and  the  assessor  shall  be  en- 

27  titled   to    one-fifth   of  said  additional  ten   per   centum  over  and 

28  above  all  other  fees  ajd  allowances  :  And  provided  further,    That 

29  the  assessor  may  administer  oaths  to  the  referees,  the  tax  payer, 

30  and  any  witness  before  the  referees,    in  regard  to  said  estimate, 

31  and  any  deduction    claimed,  or  any  fact  in  reference  thereto,    in 
•  32  such  form  as  the  Secretary  of  the  Treasury  may  prescribe. 

1  Sec.   10.     Each  farmer  and  planter  in  the  Confederate  States, 

2  after  reserving   for  his  own  use  one  hundred  bushels  of  the  corn 

3  and  thirty   bushels  of  the  wheat  produced   in  the  present  year, 

4  shall  pay  and  deliver  to  the  Confederate  government,  of  the  pro- 
•5  ducts  of  the  present  year,  one-tenth  of  the  wheat,  corn,  oats,  rye, 

6  barley,  buckwheat  or  rice,  and  of  the  cured  hay  and  fodder;  also 

7  one-tenth  of  the  sugar,  molasses  made  of  cane,  cotton,  wool  and 

8  tobacco ;  the  cotton  ginned  and  packed  in  some  secure  manner, 

9  and  tobacco  shipped  and  packed  in  boxes,  to  be  delivered  by  him 
10  on  or  before  the  first  day  of  March  in  the  next  year.  Each  far- 
31  mer  or  planter,  after  reserving  twenty  bushels  of  peas  and  beans, 
12  but  not  more  than  twenty  bushels  of  both,  for  his  own  use,  shall 


19 

13  deliver  to   the   Confederate  government,  for  its  use,  one-tenth  of 

14  the  peas,  beans  and  ground  peas  produced  and  gathered  by  him 

15  during  the   present  year.     As    soon    as    the  aforesaid  crops  are 

16  made  ready  for  market,  the  tax  assessor,  in  case  of  disagreement 

1 7  between  him  and  the  tax  payer,  shall  proceed  to  estimate  the  same 

18  in  the    following    manner:   The  assessor  and  the  tax  payer  shall 

1 9  each  select  a  disinterested  freeholder  from  the  vicinage,  who  may 

20  call  in  a  third  in  case  of  a  difference  of  opinion,  to  settle  the  mat- 

21  ter  in  dispute;   or  if  the  tax  payer  neglects  or  refuses  to  select 

22  one  such  freeholder,  the  said  assessor  shall  select   two,  who  shall 

23  proceed  to  assess  the  crops  as  heroin  provided.     If  the  crops  are 

24  gathered,  they  shall  ascertain  the  amount,  either  by  actual  mea- 

25  surement  or  by    computing  the  contents  of  the  rooms  or  houses 

26  in  which  they  are  held,  when  a  correct  computation  is  practica- 

27  ble  by  such  a  method,  and  the  appraisers  shall  then  estimate,  uu- 

28  der  oath,  the  quantity  and  quality  of  said  crops,    including  what 

29  may  have  been  sold,  or    consumed  by  the  producer  prior  to  said 

30  estimate,  whether  gathered  or  not,  and  the  value  of  the   portion 

31  thereof  to   which    the  gov  rnment  is   entitled,    and  shall  give  a 

32  written  statement  of  this  estimate  to  the  said  collector,  and  a  copy 

33  of  the  same  to  the  producer.     The  said  producer  shall  be  required 

34  to  deliver  the  wheat,    corn,    oats,   rye,  barley,  buckwheat,  rice, 

35  peas,  beans,  cured  hay  and  fodder,  sugar,  molasses  of  cane,  wool. 

36  and  tobbacco,  thus  to  be  paid  as  a  tithe  in  kind,  in  such  form  and. 


20 

37  ordinary  marketable  condition  as  may  be  usual  in  tbe  section  in 

38  which  they  are  to  be  delivered,  and  the  cotton  in  such  manner  as 

39  hereinbefore  provided,  within  two  months  from  the  time  they  have 

40  been    estimated    as    aforesaid,    at    some    depot    not    more    than 

41  eight  miles  from  the  place  of  production,  and  if  not  delivered  by 

42  that  time,  in  such  order,  he  shall  be  liable  to  pay  fifty  per  cent. 

43  more  than  the  estimated  value  of  the  portion  aforesaid,  to  be  col- 

44  lected  by  the   tax  collector  as  hereinafter  prescribed  ;  Provided^ 

45  The  government  shall  be  bound  to  furnish  to  the  producer  sacks 

46  for  the  delivery  of  such  articles  of  grain  as   require  to  be  put  in 

47  sacks  for  transportation.     The  said  estimate  shall  be  conclusive 

48  evidence  of  the  amount  in  money,  of  tax  due  by  the  producer  to 

49  the  government,  and  the  collector  is  hereby  authorized  to  proceed 

50  to  collect  the  same  by  issuing  a  warrant  of  distress  from  his  of- 

51  fice,  under  his    signature,  in   the  nature  of  a  writ  oi  fieri  facias, 

0 

52  and  by  virtue  of  the  same  to  seize  and  sell  any  personal  property 

53  on  the  premises  of  the  tax  payer  or  elsewhere,  belonging  to  him, 

54  or  so  much  thereof  as  may  b:  necessary   for  the  purpose  of  pay- 

55  ing  the  tax,  and  the  additional  fifty  per  cent,  aforesaid  and  costs  ; 

56  and  said  sale  shall  be  made  in  the  manner  and  form  and  after  the 

57  notice  required  by  the  laws  of  the  several  States  for  judicial  sales 
53  of  personal    property,  and  the  said  warrant  of  distress   may  be 

59  executed  by  the  tax  collector  or  any  deputy  by  him  appointed  for 

60  that  purpose,  and  the  deputy  executing  the  warrant  shall  be  en- 


21 

61  titled  to  the  same  fees  as  are  allowed  in  the  respective  States  to 

62  sheriffs  executing  Avrits  oi  fieri  facias,  said  fees  to  be  paid  as  costs 

63  by  the  tax  payer:  Provided,  That  in  all  cases   where  the  assessor 

64  and  the  tax  payer  agree  on  the  assessment  of  the  crops,  and  the 

65  value  of  the  portion  thereof  to  which  the  government  is  entitled, 

66  no  other  assessment  shall  be  necessary  ;  but  the  estimate  agreed 

67  on  shall  be  reduced  to  writing  and  signed  by  the  assessor  and  tax 

68  payer,  and  have  the  same  force  and  effect  as  the  assessment  and 

69  estimate  of  disinterested  freeholders  hereinbefore  mentioned ;  and 

70  two  copies  of  such  assessment  and   estimate  thus  agreed  on  and 

71  signed  as  aforesaid  shall  be  made,  and  one  delivered  to^the  pro - 

72  ducer  and  the  other  to  the  collector  :  And  provided  further,  That 

73  the  assessor  is  hereby  authorized  to  administer  oaths  to  the   tax 

74  payers  and    to  witnesses   in  regard  to    any  ite:'..   of  the  estimate 

75  herein  required  to  be  made  :  And  provided  further.  When  agricul- 

76  tural  produce  in  kind  is  paid  for  taxes,  if  payment  be  made  by  a 

77  tenant  who  is  bound  to  pay  his  rent  in  kind,  the  tenth  part  of  said 

78  rent  in  kind  shall  be  paid  in  kind  by  the  tenant  to  ihe  government 

79  as  and  for  the  tax   of  the  lessor  on  said  rent,  and  the  receipt  of 

80  the  government  officer  shall  release  the  lessor  from  all  obligation 

81  to  include  said  rent  in  kind  in  his  statement  of  income,  and  dis- 

82  charge  the  tenant  from  so  much  of  his  rent  to  the  lessor. 

1  Sec.  II.  That  every  farmer,  planter,  or  grazier  shall  exhibit 

2  to  the  assessor,  on  or  before  the  first  of  March,  eighteen  hundred 


3  and  sixty-four,  an  account  of  all  the  hogs  he  may  have   slaugh- 

4  tered  since  the  passage  of  this  act  and  before  thas  time  ;  after 

5  the  delivery  of  this  estimate  to  the    post  quartermaster  herein- 

6  after  mentioned   by  the    assessor,  the    said    farmer,  planter,  or     * 

7  grazier  shall  deliver  an  equivalent  for  one  tenth  of  the  same  in 

8  cured  bacon,  at  the   rate   of  sixty  pounds  of  bacon  to  the  one 

9  hundred  weight  of  pork.     That  on  the  first  of  November  next, 

10  and  each  year  thereafter,  an  estimate  shall  be  made,  as  hereinbe- 

1 1  fore  provided,  of  the  value  of  all  the  neat  cattle,  horses,  mules 

12  and  asses  owned  by  each  person  in  the  Confederate   States,  and 

13  upo^  such  value  the  said  owners  shall  be  taxed  one  per  cent,  to 

14  be  paid  on  or  before  the  first  day  of  January  next  ensuing.     If 

15  the  grazier  or  planter  or  farmer  shall  have  sold  beeves  since  the 

16  passage  of  this  act,  and  prior  to  the  first  day  of  November,  the 

1 7  gross  proceeds  of  such  sales  shall  be  estimated  and  taxed  as  income 
.18  after  deducting  therefrom  the  money  actually   paid  for  the  pur- 

19  chase  of  such  beeves,  if  they  have  b*6en  actually  purchased,  and 

20  the  value  of  the  corn  consumed  by  them.     The  estimate  of  theao 

21  items  shall  be  made  in  case  of  disagreement  between  the  assessor 

22  and  tax  payer  as  herein  prescribed  in  other  cases  of  income  tax ; 
33  and  on  each  succeeding  firsc  day   of  November,   the  beeves  sold 

24  during  the  preceding  twelve  months  shall  be  estimated  and  taxed 

25  in  the  same  manner. 

1         Sec.  12.  That  the  Secretary  of  War  shall  divide  the  service  of 


23 

2  the  quartermaster's  department  into   t\fo   branches,  one  for   the 

3  collection  of  the  articles  paid  for  taxes  in   kind,  herein  denomi- 

4  nated  post  quartermaster,  and  the   other  for   distribution   to  the 

5  proper  points  for  supplying  the  army,  and  for   delivering   cotton 

6  and  tobacco  to  the  agents  of  the  Secretary  of  the  Treasury.    The 

7  tax  assessor  shall  transfer  the  estimate  of  articles  due  from  each 

8  person,  by  way  of  a   tax   in    kind,  to   the   duly    authorized  post 

9  quartermaster,   taking   from   the  said   (juartermaster   a  receipt 

10  which   shall   be   filed  as  a  voucher  with  the   chief  collector  in 

1 1  settling   his    account,    and  a  copy  of  this  receipt   shall   be    fur^ 

12  nished  by  the  chief   collector   to   the   auditor   settling   the   post 

13  quartermaster's    account   as  a  charge    against   him.     The    post 

14  quartermaster  receiving  the  estimate  shall   collect  from  the  tax 

15  payer  the  articles  which  it  specifies,  and  which  he  is  bound  to 

16  pay  and  deliver  as  a  tax  to  the  Confederate  government      The 

17  post   quartermaster    shall    be    liable  for  the    safe  custody  of  the 
IS  articles  placed  in  his  care,   and  shall  account  for  the  same  by 

19  showing  that,  after  proper  deductions  from  unavoidable  loss,  tlie 

20  residue  has  been  delivered  to  the  distributing  agents  as  evidenced 

21  by  their  receipt^.     The  said  post  quartermaster   shall  also  state 

22  the     accounts     of     the     quartermaster's     receiving    from     him 

23  the    articles    delivered    in     payment    of    taxes     in    kind    at   his 

24  depot,    and    make     a    moLthly     report    of    the     same     to    such 

25  officer  as  the   Secretary  of  War  may  designate :  Provided,  That 


84 

86  in  case  the  post  quartermaster  shall  be  unable  to  collect  the  tax 

27  in  kind  specified  in  the  estimate  delivered  to  him  as  aforesaid,  he 

28  shall  deliver  to  the  district  tax  collector  said  estimate  as  a  basis 

29  for  the  distress  warrant  authorized  to  be  issued,  and  take  a  receipt 

30  therefor,   and   forward  the   same  to  the  chief  tax   collector  as  a 

31  credit  in  the  statement  of  the  accounts  of  said  post  quartermas- 

32  ter  :   Provided,  That  any  partial  payment  of  said  tax  in  kind  shall 

33  be  endorsed  on  said  estimate  before  delivering   the  same  to  the 

34  district  tax  collector  as  aforesaid,  and  the   receipt  given  to  him 

■«" 

3j5  therefor  by  the  district  tax   collector   shall   specify  said  partial 

36  payment.     When  the  article's  thus  collected  through  the  payment 

37  of  taxes  in  kind  have  been   received  at  the  depot  as   aforesaid, 

38  they  shall  be  distributed  to  the  agents  of  the   Secretary  of  the 

39  Treasury,  if  the^    consist  of  cotton,  wool  or  tobacco,  or  to  such 

40  places,  if  they  be  suitable  for  forage  or  subsistence,  and  in  such 

41  manner  as   the   Secretary  of  War  may  prescribe.     Should  the 

42  Secretary  of  War  find  that  some  of  the  agricultural  produce  thus 

43  paid  in  and  suitable  for  forage  and  subsistence  has  been  deposited 

44  in  places  where  it  cannot  be  used  either  directly  or  indirectly  for 

45  these  purposes,  he  shall  cause  the  same  to  be  sold,  in  such  man- 

46  ner  as  he  may  prescribe,  and  the  proceeds  of  such  sale  shall  be 

47  paid  into  the  Treasury  of  the  Confederate  States.     Should,  how- 

48  ever,  the  Secretary  of  War  notify  the  Secretary  of  the  Treasury 

49  that  it  would  be  impracticable  for  him  to  collect  or  use  the  arti- 


25 

50  cles  taxed  in  kind  to  be  received  in  certain  districts  or  localities 

51  then  the  Secretary  of  the  Treasury  shall  proceed  to  collect  in 

52  said  districts  or  localities  the  money  value  of  said  articles  speci- 

53  fied  in  said  estimate,- and  said  money  value  shall  be  due  on  the 

54  first  day  of  January  in  each  and  every  year,  and  be  collected  as 
45     soon  thereafter  as  practicable. 

1  Sec.  13.  That  the  estimates  of  incomes  and  profits,  other  than 

S     those  payable  in  kind,  and  the  statements  or  bills  for  the  amount 

3  of  the  specific  tax   on   occupations,   employments,  business  and 

4  professions,  and  of  taxes  on  gross  sales  shall  be  delivered  by  the 

5  assessor  to  the   collector  of  the  district,  who   shall  give  him  a 

6  receipt  for  the  same,  and  the  said  assessor  shall  file  his  receipt 

7  with  the  chief  tax  collector  of  the  St;:te,  and  the  collector  of  the 

8  district,  holding  said  estimates,  statements  or  bills,  shall  proceed 

9  to  collect  the  same   from   the   tax   payer.     The  money  thus  col- 
li) lected  shall  be  paid  to  the  chief  tax  collector  of  the  State  accom- 

1 1  panied  by  the  estimates,  statements  or  bills  aforesaid,  delivered 

12  by  assessor  to  the  district  collector  as  aforesaid. 

1  Sec  14.  That   every  person   ^vho  as   trustee,  guardian,  tutor, 

2  curator  or  committee,  executor  or  administrator,  or  as  agent, 

3  attorney  in  fact,  or  factor,  of  any   person   or  persons,  whether 

4  residing  in  the  Confederate  States  or  not,  and  every  receiver  in 

5  chancery,  clerk,  register  or  other  officer  of  any  court,   shall   be 

6  answerable  for  the  doing  of  all  such  acts,  matters  and  things  as 


26 

7  shall  be  required  to  be   done   in  order  to  the  assessment  of  the 

8  money,  property,  products  and   income   under  their  control  and 

9  the  payment  of  taxes   thereon,  and  shall  be  indemnified  against 
lU  all  and  every  person   for  all  payments  on   account  of  the  taxes 

1 1  herein  specified,  and  shall  be  responsible  for  all  taxes  due  from 

12  the  estates,  income   money,  or  property   in    their  possession  or 

13  under  their  control. 

1  Sec.    15.    The    income    and    moneys    of    hospitals,    churches, 

2  schools  and  colleges  which  have  been  endowed  shall  be  exempt 

3  from  taxation  under  the  provisions  of  thi;s  act. 

1  Sec.  16.  That   the   Secretary  of  the  Treasury  be,  and  he  is 

2  hereby,  authorized  to  make  all  rules  and  regulations  necessary  to 

3  the  operation  of  this  act,  and  not  inconsistent  herewith. 

1  Sec  17.  This   act   shall   be   in  force  for  two  years  after  the 

2  expiration  of  the  present  year,  and  the  taxes  herein  imposed  for 

3  the  present  year   shall  be  levied  and  collected  each  year  there- 

4  after  in  the  manner  and  form  herein  prescribed,  and  for  the  said 
o  time  of  two   years,    unless    this   act    shall  be   sooner  repealed: 

6  Provided,  The  tax   on   naval   stores,  flour,  wool,  cotton,  tobacco 

7  and  other  agricultural  products   of  the   growth  of  any  year  pre- 

8  ceding  the  year    1863,  imposed   in   the  first  section  of  this  act, 

9  shall  be  levied  and  collected  only  for  the  present  year. 


